sba 0.0.1

data/spec/fixtures/tax_registration.json

@@ -0,0 +1,1101 @@
+
+  {"category_site_item103": [
+         {"title": "Business Tax Registration Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.wva.state.wv.us/wvtax/businessRegistrationTaxForms.aspx"}, 
+         {"state": "West Virginia"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within West Virginia are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item87": [
+         {"title": "Sales and Contractors' Excise Tax License Application"}, 
+         {"description": null}, 
+         {"url": "https://apps.sd.gov/applications/rv81obta/default.asp"}, 
+         {"state": "South Dakota"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within South Dakota are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item66": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.tax.newmexico.gov/Businesses/Pages/Home.aspx"}, 
+         {"state": "New Mexico"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within New Mexico are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item24": [
+         {"title": "Idaho Business Registration System"}, 
+         {"description": null}, 
+         {"url": "http://tax.idaho.gov/i-1020.cfm"}, 
+         {"state": "Idaho"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Idaho are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item45": [
+         {"title": "Michigan Taxes e-Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.michigan.gov/uia/0,1607,7-118--89978--,00.html"}, 
+         {"state": "Michigan"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Michigan are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item104": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "https://mytaxes.wvtax.gov/"}, 
+         {"state": "West Virginia"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within West Virginia are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item88": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.state.sd.us/drr2/businesstax/bustax.htm"}, 
+         {"state": "South Dakota"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within South Dakota are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item67": [
+         {"title": "Tax Guide for New Businesses"}, 
+         {"description": null}, 
+         {"url": "http://www.tax.ny.gov/pdf/publications/multi/pub20_1007.pdf"}, 
+         {"state": "New York"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within New York are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item25": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://tax.idaho.gov/"}, 
+         {"state": "Idaho"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Idaho are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item46": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.michigan.gov/taxes/0,1607,7-238-43519---,00.html"}, 
+         {"state": "Michigan"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Michigan are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item105": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.revenue.wi.gov/faqs/my_tax_account/index.html"}, 
+         {"state": "Wisconsin"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Wisconsin are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item90": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.state.tn.us/revenue/"}, 
+         {"state": "Tennessee"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Tennessee are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item89": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.tennesseeanytime.org/bizreg/"}, 
+         {"state": "Tennessee"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Tennessee are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item68": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.tax.ny.gov/bus/multi/other_tax.htm"}, 
+         {"state": "New York"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within New York are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item26": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.revenue.state.il.us/Businesses/register.htm"}, 
+         {"state": "Illinois"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Illinois are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item47": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "https://www.mndor.state.mn.us/tp/webreg.html"}, 
+         {"state": "Minnesota"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Minnesota are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item106": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.dor.state.wi.us/html/business.html"}, 
+         {"state": "Wisconsin"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Wisconsin are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item91": [
+         {"title": "Texas Online Tax Registration Application"}, 
+         {"description": null}, 
+         {"url": "http://www.cpa.state.tx.us/taxpermit/"}, 
+         {"state": "Texas"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Texas are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item70": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.dor.state.nc.us/business/"}, 
+         {"state": "North Carolina"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within North Carolina are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item69": [
+         {"title": "Business Tax Registration Application"}, 
+         {"description": null}, 
+         {"url": "http://www.dor.state.nc.us/downloads/fillin/NCBR_webfill.pdf"}, 
+         {"state": "North Carolina"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within North Carolina are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item27": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.revenue.state.il.us/Businesses/"}, 
+         {"state": "Illinois"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Illinois are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item48": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://taxes.state.mn.us/business_taxpayers/pages/index.aspx"}, 
+         {"state": "Minnesota"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Minnesota are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item0": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.ador.state.al.us/salestax/register.html"}, 
+         {"state": "Alabama"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Alabama are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item107": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://revenue.state.wy.us/PortalVBVS/uploads/ETS%20Form%20001.pdf"}, 
+         {"state": "Wyoming"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Wyoming does not levy a personal or corporate income tax, but does levy a number of business related taxes, include sales/use tax, cigarette tax, minerals tax, and property taxes.  "}] ,
+   "category_site_item92": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.cpa.state.tx.us/taxes/"}, 
+         {"state": "Texas"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Texas are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item71": [
+         {"title": "New Business Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.nd.gov/businessreg/"}, 
+         {"state": "North Dakota"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within North Dakota are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item28": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.in.gov/dor/3335.htm"}, 
+         {"state": "Indiana"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Indiana are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item50": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.tax.ms.gov/"}, 
+         {"state": "Mississippi"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Mississippi are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item49": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.tax.ms.gov/regist.html"}, 
+         {"state": "Mississippi"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Mississippi are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item1": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.ador.state.al.us/bus.html"}, 
+         {"state": "Alabama"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Alabama are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item108": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://revenue.state.wy.us/"}, 
+         {"state": "Wyoming"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Wyoming does not levy a personal or corporate income tax, but does levy a number of business related taxes, include sales/use tax, cigarette tax, minerals tax, and property taxes.  "}] ,
+   "category_site_item93": [
+         {"title": "Application for Tax Filing and Payment Status Report Licensing (Form LIC 1)"}, 
+         {"description": null}, 
+         {"url": "http://www.viirb.com/pdfs/Tax_%20Clearance_%20Application.pdf"}, 
+         {"state": "US Virgin Islands"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within the U.S. Virgin Islands are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item72": [
+         {"title": "Application to Register For Income Tax Withholding and Sales and Use Tax Permit"}, 
+         {"description": null}, 
+         {"url": "http://www.nd.gov/tax/salesanduse/forms/withholdsalesapplication-enabled.pdf"}, 
+         {"state": "North Dakota"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within North Dakota are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item29": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.in.gov/dor/3489.htm"}, 
+         {"state": "Indiana"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Indiana are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item51": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://dor.mo.gov/business/register/"}, 
+         {"state": "Missouri"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Missouri are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item2": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://tax.alaska.gov/"}, 
+         {"state": "Alaska"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Alaska are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item30": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "https://www.idr.iowa.gov/CBA/start.asp"}, 
+         {"state": "Iowa"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Iowa are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item109": [
+         {"title": "Sales/Use Tax License Application"}, 
+         {"description": null}, 
+         {"url": "http://revenue.state.wy.us/PortalVBVS/uploads/ETS%20Form%20001.pdf"}, 
+         {"state": "Wyoming"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Wyoming does not levy a personal or corporate income tax, but does levy a number of business related taxes, include sales/use tax, cigarette tax, minerals tax, and property taxes.  "}] ,
+   "category_site_item94": [
+         {"title": "Local Tax Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.viirb.com/"}, 
+         {"state": "US Virgin Islands"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within the U.S. Virgin Islands are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item73": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.nd.gov/tax/"}, 
+         {"state": "North Dakota"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within North Dakota are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item3": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://tax.alaska.gov/"}, 
+         {"state": "Alaska"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Alaska are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item10": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.colorado.gov/cs/Satellite/Revenue/REVX/1177017542056"}, 
+         {"state": "Colorado"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Colorado are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item31": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.iowa.gov/tax/business/business.html"}, 
+         {"state": "Iowa"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Iowa are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item52": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://dor.mo.gov/business/"}, 
+         {"state": "Missouri"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Missouri are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item95": [
+         {"title": "Online Business Registration"}, 
+         {"description": null}, 
+         {"url": "https://secure.utah.gov/osbr-user/user/welcome.html"}, 
+         {"state": "Utah"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Utah are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item74": [
+         {"title": "Electronic Filing Services"}, 
+         {"description": null}, 
+         {"url": "http://business.ohio.gov/efiling/"}, 
+         {"state": "Ohio"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Ohio are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item4": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "https://www.aztaxes.gov/"}, 
+         {"state": "Arizona"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Arizona are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item11": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.ct.gov/drs/cwp/view.asp?a=1433\u0026q=265880"}, 
+         {"state": "Connecticut"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Connecticut are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item32": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.ksrevenue.org/busregistration.htm"}, 
+         {"state": "Kansas"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Kansas are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item53": [
+         {"title": "Business Tax Express"}, 
+         {"description": null}, 
+         {"url": "https://app.mt.gov/bustax/"}, 
+         {"state": "Montana"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Montana are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item96": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.tax.utah.gov/business/"}, 
+         {"state": "Utah"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Utah are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item75": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://tax.ohio.gov/channels/other/business.stm"}, 
+         {"state": "Ohio"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Ohio are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item12": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.ct.gov/drs/taxonomy/ct_taxonomy.asp?DLN=40823\u0026drsNav=|40823|"}, 
+         {"state": "Connecticut"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Connecticut are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item33": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.ksrevenue.org/business.htm"}, 
+         {"state": "Kansas"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Kansas are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item54": [
+         {"title": "Income Tax Withholding Registration"}, 
+         {"description": null}, 
+         {"url": "http://revenue.mt.gov/content/formsandresources/current_year_downloadable_forms/Other_Forms_Not_Yearly/Withholding_Forms/Employers_Tax_Guide.pdf"}, 
+         {"state": "Montana"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Montana are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item5": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.azdor.gov/Business.aspx"}, 
+         {"state": "Arizona"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Arizona are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item97": [
+         {"title": "Application for Business Tax Account"}, 
+         {"description": null}, 
+         {"url": "http://www.state.vt.us/tax/pdf.word.excel/forms/business/s-1\u0026instr.pdf"}, 
+         {"state": "Vermont"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Vermont are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item76": [
+         {"title": "Business Tax Registration Packet"}, 
+         {"description": null}, 
+         {"url": "http://www.tax.ok.gov/forms/busregpk.pdf"}, 
+         {"state": "Oklahoma"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Oklahoma are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item13": [
+         {"title": "Delaware Business One Stop"}, 
+         {"description": null}, 
+         {"url": "https://onestop.delaware.gov/osbrlpublic/Home.jsp"}, 
+         {"state": "Delaware"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Delaware are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item34": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://revenue.ky.gov/business/register.htm"}, 
+         {"state": "Kentucky"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Kentucky are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item55": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://revenue.mt.gov/revenue/"}, 
+         {"state": "Montana"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Montana are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item6": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.dfa.arkansas.gov/offices/incomeTax/Pages/default.aspx"}, 
+         {"state": "Arkansas"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Arkansas are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item98": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.state.vt.us/tax/business.shtml"}, 
+         {"state": "Vermont"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Vermont are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item77": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.oktax.state.ok.us/bustax.html"}, 
+         {"state": "Oklahoma"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Oklahoma are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item14": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://revenue.delaware.gov/services/BusServices.shtml"}, 
+         {"state": "Delaware"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Delaware are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item35": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://revenue.ky.gov/business/"}, 
+         {"state": "Kentucky"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Kentucky are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item56": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.revenue.state.ne.us/business/bus_regist.html"}, 
+         {"state": "Nebraska"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Nebraska are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item7": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://portal.arkansas.gov/business/Pages/businessTaxCenter.aspx"}, 
+         {"state": "Arkansas"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Arkansas are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item99": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.tax.virginia.gov/site.cfm?alias=BusinessHome"}, 
+         {"state": "Virginia"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Virginia are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item78": [
+         {"title": "Guide to Oregon Business Taxes"}, 
+         {"description": null}, 
+         {"url": "http://www.oregon.gov/DOR/BUS/index.shtml"}, 
+         {"state": "Oregon"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Oregon are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item15": [
+         {"title": "FR-500 Combined Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "https://www.taxpayerservicecenter.com/fr500/"}, 
+         {"state": "District of Columbia"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within the District of Columbia are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item36": [
+         {"title": "Application for Louisiana Revenue Account Number"}, 
+         {"description": null}, 
+         {"url": "http://revenue.louisiana.gov/sections/business/intro.aspx"}, 
+         {"state": "Louisiana"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Louisiana are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item57": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.revenue.state.ne.us/businc.html"}, 
+         {"state": "Nebraska"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Nebraska are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item8": [
+         {"title": "California Tax Service Center"}, 
+         {"description": null}, 
+         {"url": "http://taxes.ca.gov/"}, 
+         {"state": "California"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within California are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item80": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.doreservices.state.pa.us/BusinessTax/PA100/FormatSelection.htm"}, 
+         {"state": "Pennsylvania"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Pennsylvania are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item79": [
+         {"title": "Online Business Tax Registration (Form PA-100)"}, 
+         {"description": null}, 
+         {"url": "http://www.doreservices.state.pa.us/BusinessTax/PA100/FormatSelection.htm"}, 
+         {"state": "Pennsylvania"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Pennsylvania are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item16": [
+         {"title": "Business Tax Service Center"}, 
+         {"description": null}, 
+         {"url": "http://otr.cfo.dc.gov/otr/cwp/view,a,1328,q,591748,otrNav_gid,1679,otrNav,|33280|.asp"}, 
+         {"state": "District of Columbia"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within the District of Columbia are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item37": [
+         {"title": "Instructions for Louisiana Tax Number Application"}, 
+         {"description": null}, 
+         {"url": "http://revenue.louisiana.gov/forms/taxforms/16019i%285_08%29W.pdf"}, 
+         {"state": "Louisiana"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Louisiana are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item58": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "https://www.nevadatax.nv.gov/WEB/BusinessRegistration/NBR/NBRStart.aspx"}, 
+         {"state": "Nevada"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Nevada are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item9": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.colorado.gov/revenue/tax"}, 
+         {"state": "Colorado"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Colorado are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item81": [
+         {"title": "Application for Merchants\u00e2\u20ac\u2122 Registration Certificate and Exemption Certificate"}, 
+         {"description": null}, 
+         {"url": "http://www.hacienda.gobierno.pr/downloads/pdf/formularios/AS%202914.1.pdf"}, 
+         {"state": "Puerto Rico"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Puerto Rico are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item17": [
+         {"title": "Register Online to Collect and/or Report Taxes"}, 
+         {"description": null}, 
+         {"url": "http://dor.myflorida.com/dor/taxes/registration.html"}, 
+         {"state": "Florida"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Florida are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item38": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.revenue.louisiana.gov:80/sections/business/default.aspx"}, 
+         {"state": "Louisiana"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Louisiana are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item60": [
+         {"title": "Guide to New Hampshire Taxes"}, 
+         {"description": null}, 
+         {"url": "http://www.nh.gov/revenue/faq/gti-rev.htm"}, 
+         {"state": "New Hampshire"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "New Hampshire does not have a general sales tax or an income tax on an individual's reported W-2 wages.  However, some businesses are required to pay taxes on profits and enterprise value and other special taxes."}] ,
+   "category_site_item59": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://tax.state.nv.us/"}, 
+         {"state": "Nevada"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Nevada are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item82": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.hacienda.gobierno.pr/"}, 
+         {"state": "Puerto Rico"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Puerto Rico are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item18": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://dor.myflorida.com/dor/businesses/"}, 
+         {"state": "Florida"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Florida are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item40": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.maine.gov/portal/business/taxes.html"}, 
+         {"state": "Maine"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Maine are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item39": [
+         {"title": "Sales \u0026 Use, Withholding and Service Provider Tax Registration Service"}, 
+         {"description": null}, 
+         {"url": "http://www.maine.gov/online/suwtaxreg/"}, 
+         {"state": "Maine"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Maine are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item61": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.nh.gov/revenue/"}, 
+         {"state": "New Hampshire"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "New Hampshire does not have a general sales tax or an income tax on an individual's reported W-2 wages.  However, some businesses are required to pay taxes on profits and enterprise value and other special taxes."}] ,
+   "category_site_item83": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "https://www.ri.gov/taxation/BAR/"}, 
+         {"state": "Rhode Island"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Rhode Island are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item62": [
+         {"title": "New Jersey Complete Business Registration Packet"}, 
+         {"description": null}, 
+         {"url": "http://www.state.nj.us/treasury/revenue/forms/2000.pdf"}, 
+         {"state": "New Jersey"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within New Jersey are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item20": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.etax.dor.ga.gov/Business_Taxes.aspx"}, 
+         {"state": "Georgia"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Georgia are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item19": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://www.etax.dor.ga.gov/ctr/formsreg.aspx"}, 
+         {"state": "Georgia"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Georgia are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item41": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "https://interactive.marylandtaxes.com/webapps/comptrollercra/entrance.asp"}, 
+         {"state": "Maryland"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Maryland are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item100": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.tax.virginia.gov/"}, 
+         {"state": "Virginia"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Virginia are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item84": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.tax.state.ri.us/"}, 
+         {"state": "Rhode Island"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Rhode Island are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item21": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "https://www.guamtax.com/"}, 
+         {"state": "Guam"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Guam are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item42": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://business.marylandtaxes.com/"}, 
+         {"state": "Maryland"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Maryland are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item63": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.state.nj.us/treasury/taxation/"}, 
+         {"state": "New Jersey"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within New Jersey are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item101": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "http://dor.wa.gov/content/doingbusiness/registermybusiness/"}, 
+         {"state": "Washington"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Washington are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item85": [
+         {"title": "South Carolina Business One Stop"}, 
+         {"description": null}, 
+         {"url": "https://www.scbos.sc.gov/"}, 
+         {"state": "South Carolina"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within South Carolina are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item22": [
+         {"title": "Hawaii Business Express"}, 
+         {"description": null}, 
+         {"url": "http://hbe.ehawaii.gov/"}, 
+         {"state": "Hawaii"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Hawaii are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item43": [
+         {"title": "Business Tax Registration"}, 
+         {"description": null}, 
+         {"url": "https://wfb.dor.state.ma.us/webfile/Business/Public/WebForms/Registration/TA1/WhoRegister.aspx"}, 
+         {"state": "Massachusetts"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Massachusetts are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item64": [
+         {"title": "Application for Business Tax Identification Number"}, 
+         {"description": null}, 
+         {"url": "http://www.tax.newmexico.gov/Businesses/Register-your-Business/Pages/Home.aspx"}, 
+         {"state": "New Mexico"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within New Mexico are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item102": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://dor.wa.gov/content/doingbusiness/"}, 
+         {"state": "Washington"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Washington are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item86": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.sctax.org/default.htm"}, 
+         {"state": "South Carolina"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within South Carolina are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item23": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.state.hi.us/tax/tax.html"}, 
+         {"state": "Hawaii"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Hawaii are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item44": [
+         {"title": "General Tax Information and Forms"}, 
+         {"description": null}, 
+         {"url": "http://www.mass.gov/?pageID=mg2topic\u0026L=3\u0026L0=Home\u0026L1=Business\u0026L2=Taxes+%26+Reporting\u0026sid=massgov2"}, 
+         {"state": "Massachusetts"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within Massachusetts are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}] ,
+   "category_site_item65": [
+         {"title": "Application for Business Tax Identification Number Instructions"}, 
+         {"description": null}, 
+         {"url": "http://www.tax.newmexico.gov/Businesses/Register-your-Business/Pages/Home.aspx"}, 
+         {"state": "New Mexico"}, 
+         {"category": "Tax Registration"}, 
+         {"county": null}, 
+         {"business_type": "State Tax Registration"}, 
+         {"section": null}, 
+         {"resource_group_description": "Businesses that operate within New Mexico are required to register for one or more tax-specific identification numbers, licenses or permits, including income tax withholding, sales and use tax (seller's permit), and unemployment insurance tax. Contact the following agency for more information about business registration and your tax obligations:"}]}